Legal Opinion

Barrett v. Commissioner

Court of Appeals for the First Circuit

Decided February 21, 1997No. 96-1860Published

1Opinion of the Court

USCA1 Opinion

[NOT FOR PUBLICATION]

UNITED STATES COURT OF APPEALS

FOR THE FIRST CIRCUIT

____________________

No. 96-1860

JOHN T. BARRETT, JR. AND JANE W. A. BARRETT,

Petitioners, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

____________________

APPEAL FROM THE UNITED STATES TAX COURT

____________________

Before

Selya, Boudin and Lynch,

Circuit Judges. ______________

____________________

John T. Barrett, Jr. on brief pro se. ____________________

Loretta C. Argrett, Assistant Attorney General, David I. Pincus ___________________ ________________

and Paula K. Speck, Attorneys, Tax…

2Cases cited5 opinions

  1. Dallmeyer v. CommissionerUnited States Tax Court · 1950
  2. Gerald Leuhsler, Beverly Leuhsler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
  3. Estate of Guy L. Mann, Deceased. Suzanne Mann Duval, Administratrix v. United StatesCourt of Appeals for the Fifth Circuit · 1984
  4. Cox v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
  5. Mary A. Buchanan and Gordon Buchanan, Jr. v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1996

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